SAS 80 amends SAS 31 to address information technology

SAS 80 amends SAS 31 to address information technology

The Auditing Standard Board recently issued SAS 80, which amends SAS 31, Evidential Matter, to address information technology. SAS 80 and a related AICPA Auditing Procedure Study (APS) emphasize that internal controls within technology-based systems are of increased importance, In turns, tests of th...

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Bibliographische Detailangaben
Veröffentlicht in:The Ohio CPA journal 1997-07, Vol.56 (3), p.47
1. Verfasser: Moreland, Keith A
Format: Artikel
Sprache:eng
Schlagworte:
Audit evidence
Audit objectives
Auditing
Auditing procedures
Auditing standards
Auditors
Case studies
Electronic commerce
Electronic data interchange
Employees
Financial statements
Information technology
Internal controls
Management
Purchase orders
SAS 31
SAS 80
Smart cards
Software
Statements on auditing standards
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Zusammenfassung:The Auditing Standard Board recently issued SAS 80, which amends SAS 31, Evidential Matter, to address information technology. SAS 80 and a related AICPA Auditing Procedure Study (APS) emphasize that internal controls within technology-based systems are of increased importance, In turns, tests of these controls become more important to the auditor in obtaining sufficient competent evidential matter. An article summarizes SAS 80 and the APS, The Information Technology Age: Evidential Matter in the Electronic Environmental, which provides auditors with (nonauthoritative) guidance in applying SAS 80.
ISSN:0749-8284